feat(finance): statutory financial statements (#98)#101
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Trial Balance, Income & Expenditure, Balance Sheet, and Receipts & Payments — derived purely off the ledger (design §8). The statutory deliverable (Rule 62 MCS Rules) that lets the app be a society's system of record. - shared/statements.ts (pure, unit-tested): trialBalance (nets to zero), incomeExpenditure (accrual; surplus + mutual/taxable split for ITR-5), balanceSheet (assets vs liabilities+funds+current surplus; balances by construction), receiptsAndPayments (cash basis via contra legs of cash/bank entries, opening+closing). - API (reports.ts, ADMIN): /reports/trial-balance, /income-expenditure, /balance-sheet, /receipts-payments — all ?fromDate&toDate. accountBalances aggregates journal_lines over the entry-date window. - Tests on a genuinely balanced mini-ledger: TB nets to zero, BS balances, I&E surplus + mutual split, R&P separates receipts/payments; + route auth tests. Suite 349 green. Web reports.tsx rendering + drill-down land in the M3.5 admin-UI pass. Maharashtra Rule-62-strict formatting deferred (generic mode first, design §9.6).
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M3.5 · Task #98 — Statutory statements (backend)
The statutory deliverable — Trial Balance, Income & Expenditure, Balance Sheet, Receipts & Payments — derived purely off the general ledger (design §8). This is the single biggest gap vs benchmark apps and the reason the app can be a society's system of record (Rule 62, MCS Rules 1961).
Domain (
shared/statements.ts, pure + unit-tested)API (
/reports/*, ADMIN,?fromDate&toDate)/trial-balance,/income-expenditure,/balance-sheet,/receipts-payments.accountBalancesaggregatesjournal_linesover the entry-date window.Acceptance
Tests / notes
Unit tests on a genuinely balanced ledger (TB=0, BS balances, I&E surplus + split, R&P separation) + route auth tests. Suite 349 green. Web
reports.tsxrendering + account drill-down land in the M3.5 admin-UI pass; Maharashtra Rule-62-strict formatting deferred (generic first, design §9.6). No schema change.